#Section 144
Log in to FollowLatest Section 144 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

New liability fastened after approval of resolution plan would palpably be illegal

Penalty u/s. 271E in absence of any repayment of loan not leviable: ITAT Kolkata

Delay of 244 days due to genuine hardship faced by assessee condonable: ITAT Ahmedabad

AO cannot take different way of assessing income if mode of income is identical to subsequent years

Adoption of section 50C justified on difference in sale consideration in sale deed and stamp value adopted by officer

Ex-parte order set aside as non-production of documents before lower authorities duly explained

Matter was remanded as non-compliance was due to Karta of HUF died and notices sent to an outdated address

Addition towards portion of expense justified since documentary evidences not produced: ITAT Delhi

Cost imposed on assessee for non-compliance with show cause notice: ITAT Ahmedabad

Reopening of unabated assessment u/s. 153A without incriminating material is impermissible

Addition of gift received from son solely relying on unverified newspaper unsustainable: ITAT Mumbai

Settlement Commission cannot re-open the concluded proceedings u/s. 154: Madras HC

Matter remanded as due to death of assessee no one responded during assessment proceeding

Dismissal of appeal for non-payment of advance tax not justified since there is no admitted income: ITAT Agra
Explore the latest Section 144 updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
